VAT Rates
DESSERT - FROZEN
Rate
Standard rate
Remarks
Includes frozen yoghurts and similar frozen products. It should be noted that where for example, a frozen cake product is sold from the freezer section and must be defrosted before eating, it remains liable to VAT at the reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)